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OECD Publishes Comments Received on Changes to Commentary on Article 5 of the Model Tax Convention and its Application to Extractible Natural Resources

|Proposed Changes|OECD
OECD

The OECD has published the comments received on its consultation on changes to the Commentary on Article 5 of the OECD Model Tax Convention and its application to extractible natural resources.

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Public comments received on proposed changes to the Commentary on Article 5 of the OECD Model Tax Convention and its application to extractible natural resources

On 16 November 2023, the OECD i…

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